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2023 (8) TMI 385 - GUJARAT HIGH COURTReassessment against dead person - Respondent-authorities issued the notice to the legal heir of late Assessee u/s 292B - scope of amended provisions of Act - HELD THAT:- As in the case on hand, the Respondent-authorities initiated the proceedings, u/s 148 of the Act, against the dead person, by issuing notice on 27.03.2021. Subsequently, an amendment in the Act came into force with effect from 01.04.2021. Under the circumstances, we are of the considered opinion that, if, any notice is to be issued under Section 148 of the Act in post 01.04.2021 period, the procedure required under the amended Act was required to be followed. Here, it is pertinent to note that the notice was issued in the name of the present petitioner, who happens to be the legal heir of the original assessee, i.e. late Ms. Shah. Thus, it becomes clear that, before issuing the notice to the present petitioner, the Respondent-authorities failed to comply with the provisions of the amended Act. It is not being disputed by the Respondent-authorities that the impugned order is also passed in the name of the dead person, i.e. late Ms. Shah, which is a nullity. The provisions of Section 292B and 292BB of the Act shall not apply in the facts of the case on hand, as discussed herein above. Keeping in mind the ratio laid down by the Apex Court [2019 (7) TMI 1449 - SUPREME COURT] on the issue involved in this matter as well as the decisions of the other High Courts, we are of the view that the proceedings initiated by the Respondent-authorities against a dead person, in this case, as well as the impugned orders passed by it deserves to be quashed and set aside.
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